Tax Invoice For Export Template for Indonesia

When you export goods from Indonesia, you need a Tax Invoice For Export to comply with Indonesian VAT regulations and support your export documentation. This specialized invoice differs from standard domestic tax invoices because it must meet specific requirements under UU No. 42 Tahun 2009 and related regulations while facilitating VAT-free export treatment.

When do you need this document?

You must issue a Tax Invoice For Export whenever your Indonesian company sells goods to overseas buyers. Manufacturing companies exporting textiles, electronics, or palm oil products require this document for every international shipment. Service providers offering consulting, software development, or engineering services to foreign clients also need export tax invoices. The document becomes essential when applying for VAT refunds on export-related input taxes, as tax authorities require proper export documentation. You'll also need this invoice for customs clearance procedures and when banks process international payment transactions.

Key legal considerations

Your Tax Invoice For Export must include specific mandatory elements under PMK No. 39/PMK.03/2018, including your company's complete NPWP details, the overseas buyer's information, and clear identification as an export transaction. The invoice number must follow the prescribed sequential format established by Indonesian tax regulations. You must clearly indicate zero-rated VAT status for export sales, as exports are VAT-free under Indonesian law but still require proper documentation. Include accurate HS codes for exported goods and ensure the invoice currency aligns with your export declaration. The document must be issued before or at the time of export shipment, and you're required to maintain copies for at least 10 years for tax audit purposes.

Legal requirements in Indonesia

Indonesian law mandates that all export transactions comply with UU No. 42 Tahun 2009 regarding VAT treatment and documentation requirements. Under PMK No. 182/PMK.04/2016, your export declaration must align with the tax invoice details to avoid customs complications. The Directorate General of Customs requires consistent information across all export documents, including the tax invoice, packing list, and bill of lading. For electronic invoicing, you must follow PER-16/PJ/2014 requirements if using e-tax invoice systems. Your company must be registered as a taxable entrepreneur (PKP) to issue valid tax invoices for export transactions. Additionally, the invoice must support your periodic VAT reporting obligations under Indonesian tax law, particularly when claiming input tax credits related to export activities.